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NY L81147

December 29, 2004

CLA-2-62:RR:NC:WA:361 NY L81147


TARIFF NO.: 6204.69.9044

Mr. Gary Austin
Wen’s (USA), Inc.
241 W. 37th Street, Suite 726
New York NY 10018

RE: The tariff classification of a pair of women’s woven pants and from China.

Dear Mr. Austin:

In your letter dated November 29, 2004, you requested a tariff classification ruling.

The submitted sample Style #001, is a pair of women’s pants constructed from 60% ramie, 25% cotton, 14% polyester, and 1% spandex woven fabric. The garment features a flat waistband with four belt loops, a front zipper with a button closure that fastens left over right, two front pockets, and hemmed leg openings.

As noted above, the pants have a left over right closure. Chapter 62, note 8 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As this garment has a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as a woman’s garment.

The applicable subheading for Style 001 will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers, bib and brace overalls, breeches and shorts (other than swimwear), trousers bib and brace overalls, breeches and shorts, of other textile materials, other, other, trousers and breeches. The rate of duty will be 2.8% ad valorem.

The pants, Style 001, fall within textile category designation 847. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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